Denial of exemption u/s 11 for non-furnishing of copy of registration u/s 12A unjustified

Lala Gauri Mal Butail Trust Vs ADIT (ITAT Chandigarh) ITAT Chandigarh held that mere non-furnishing of copy of registration u/s 12A cannot be held as a valid and justifiable reason for denial of exemption u/s 11 of the Act where such registration continues to exist and the assessee trust duly stand registered u/s 12A for the year under consideration. Facts- The assessee Trust is registered u/s 12A of the Act and is running a Dharamshala at Shimla and Palampur besides carrying out other charitable activities. The assessee Trust has been regularly filing its return of income by claiming exemptio...